The National Electronic Service Invoice (NFS-e) is an electronic fiscal document used to record service provision by companies and self-employed professionals. NFS-e Nacional is a Federal Government initiative to unify the issuance of this electronic fiscal document nationwide, making the process more efficient and structured.
The importance of NFS-e Nacional is related to its ability to facilitate the lives of taxpayers and ensure transparency in commercial transactions. With the implementation of this system, companies and self-employed professionals have the possibility to issue electronic invoices quickly, securely, and in a standardized manner throughout the country.
Furthermore, NFS-e Nacional allows tax authorities to control and oversee commercial activities more efficiently and accurately. With the centralization of fiscal information in a national database, it is possible to better monitor business operations and combat tax evasion.
Another advantage of NFS-e Nacional is the possibility of integrating it with other systems such as accounting and business management software. This enhances efficiency for companies, as they can utilize the information provided by NFS-e to make more informed and strategic decisions regarding their business.
Lastly, NFS-e Nacional contributes to the modernization of the public sector and reduces bureaucracy and costs involved in the issuance of fiscal documents. By leveraging technology and streamlining procedures, NFS-e is expected to improve the business environment in the country and enhance the competitiveness of Brazilian companies.
In summary, NFS-e Nacional is a significant innovation in the Brazilian fiscal landscape, and its implementation brings benefits for both taxpayers and government institutions. Its importance lies in enhancing the business environment and modernizing commercial practices in the country, always aiming for transparency and efficiency in managing public and private resources.
Implementation Plan:
The implementation of NFS-e and the subsequent availability of its products to municipalities, taxpayers, and citizens will be carried out in four phases.
The first modules to be made available are the National Data Environment (ADN) and the Municipal, National, and NFS-e Portals. They started being used by participating municipalities as of July 23, 2022, following the Implementation Plan. Initially, the use of ADN was restricted to five pilot municipalities until September 15, 2022 (estimated), when it was opened for use by other municipalities. Once the system was stabilized during this initial period, the products of the second phase (P2 – APPs) were made available. This will be the case for the subsequent phases as well: the products will be made available in sequence as the previous phase’s implementation stabilizes. Municipalities that have signed the Adhesion Term will be informed of the product availability. The test environment (pre-production) was made available on August 23, 2022. The project is currently in phase 3, and Microentrepreneurs (MEI) can already issue invoices through the national system, although it is still optional.
Implementation Plan:
Updated list of municipalities adhering to NFS-e Nacional – currently, there are 471 municipalities, including 18 capitals, corresponding to 60% of the volume of electronic service invoices issued. [Link] List of Adherent Municipalities] Obligation of using the new platform for Microentrepreneurs (MEI) – The deadline for this requirement was extended from April 3 to September 1, 2023, according to Resolution CGSN No. 172, March 30, 2023. Resolution CGSN No. 172 [link] Access to invoices issued by MEI is now available to all municipalities, not only those participating in the agreement. [Link] Access to Invoices Issued by MEI]